ELEM - ASSUR: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ELEM - ASSUR
Largest movements
- Cash -€1,923
down €1,923 (-70.6%), from €2,726 to €803
mainly Other debts (-€3,107) and Net result for the year (-€1,781)
- Deferred charges and accrued income +€260
up €260 (+14.3%), from €1,811 to €2,070
- Receivables within one year -€94
down €94 (-4.3%), from €2,175 to €2,081
- Trade debts +€4,421
up €4,421 (+534.4%), from €827 to €5,248
- Other debts -€3,107
down €3,107 (-48.9%), from €6,357 to €3,250
- Profit (loss) carried forward -€1,781
down €1,781 (-9.8%), from -€18,176 to -€19,957
- Tax, wage and social debts -€1,290
down €1,290 (-43.1%), from €2,990 to €1,700
- Gross operating margin -€6,974
down €6,974 (-95.0%), from €7,340 to €366
- Taxes -€1,288
down €1,288 (-43.1%), from €2,990 to €1,702
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,711 | €4,954 | -€1,758 | -26.2% |
| Current assets | 29/58 | €6,711 | €4,954 | -€1,758 | -26.2% |
| Amounts receivable within one year | 40/41 | €2,175 | €2,081 | -€94 | -4.3% |
| Trade receivables | 40 | €2,175 | €2,081 | -€94 | -4.3% |
| Cash at bank and in hand | 54/58 | €2,726 | €803 | -€1,923 | -70.6% |
| Deferred charges and accrued income | 490/1 | €1,811 | €2,070 | +€260 | +14.3% |
| Total equity and liabilities | 10/49 | €6,711 | €4,954 | -€1,758 | -26.2% |
| Equity | 10/15 | -€3,463 | -€5,244 | -€1,781 | -51.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,313 | €2,313 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,313 | €2,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,176 | -€19,957 | -€1,781 | -9.8% |
| Amounts payable | 17/49 | €10,174 | €10,198 | +€23 | +0.2% |
| Amounts payable within one year | 42/48 | €10,174 | €10,198 | +€23 | +0.2% |
| Trade debts | 44 | €827 | €5,248 | +€4,421 | +534.4% |
| Suppliers | 440/4 | €827 | €5,248 | +€4,421 | +534.4% |
| Taxes, remuneration and social security | 45 | €2,990 | €1,700 | -€1,290 | -43.1% |
| Taxes | 450/3 | €2,990 | €1,700 | -€1,290 | -43.1% |
| Other amounts payable | 47/48 | €6,357 | €3,250 | -€3,107 | -48.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,340 | €366 | -€6,974 | -95.0% |
| Operating profit (loss) | 9901 | €6,953 | -€34 | -€6,987 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,908 | -€79 | -€6,987 | |
| Income taxes | 67/77 | €2,990 | €1,702 | -€1,288 | -43.1% |
| Profit (loss) for the period | 9904 | €3,918 | -€1,781 | -€5,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,918 | -€1,781 | -€5,699 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.